Nowadays, the use of Corporate Social Responsibility (CSR) as a sustainable management tool enhances environmental, social, and economic care in MSMEs and improves business image among stakeholders, creating a competitive advantage. This study aims to determine the relationship between social responsibility and the corporate image of MSME Makinser S.A.C in Tacna, 2022. The results indicate a significant relationship, with a bilateral significance of 0.048 and a correlation coefficient of 22.1%, showing a low correlation. This research contributes to understanding the impact of ethics and CSR on corporate governance practices, promoting inclusion, environmental care, and community well-being.